Analisis Faktor-Faktor Yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Di Indonesia
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Anggraini, Devi

Subject

657.042 - FINANCIAL ACCOUNTING 

Datestamp

2023-03-29 05:40:54 

Abstract :
This study aims to determine the effect of profitability, leverage, company size, ownership structure, and auditor's opinion on the timeliness of financial reporting for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sampling technique using purposive sampling and the final data obtained 718 samples. Data analysis was performed using the SPSS 24 test tool by testing descriptive statistics and logistic regression analysis. The results of this study state that profitability and company size affect the timeliness of financial reporting, while the variables leverage, ownership structure, and auditor's opinion have no effect on the timeliness of financial reporting. Keywords : Timeliness of Financial Reporting, Profitability, Leverage, Company Size, Ownership Structure, and Auditor Opinion. 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf